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<h1>CGST Act Section 112 Amendments: Changes to Appeal Filing and Monetary Limits Effective November 1, 2024.</h1> Section 112 of the Central Goods and Services Tax Act is amended, effective August 1, 2024. Sub-section (1) and (3) are updated to include provisions for filing appeals or applications before the Appellate Tribunal based on dates notified by the government. Sub-section (6) allows applications to be filed within three months after the specified period. Sub-section (8) modifies clause (b) by reducing the required percentage from twenty to ten percent and the monetary limit from fifty crore rupees to twenty crore rupees. These changes take effect on November 1, 2024, as per a government notification.